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2016年5月1日开始全面推开营改增试点。为了深入了解营改增政策的落地情况,国家会计学院财税政策与应用研究所所长李旭红带领团队深入近百家大中型营改增试点企业进行面对面交流,并对3 000多家上市公司及6 000多家非上市公司进行了问卷调查及数据分析,从中总结出一些营改增过程中的共性问题。为帮助纳税人更好地享受到营改增的政策红利,本刊特邀李旭红老师针对这些问题为纳税人提出可资借鉴的优化方案。
May 1, 2016 began a full push to increase business reform pilot. In order to gain a better understanding of the implementation of the VAT reform policy, Li Xuhong, director of the Institute of Fiscal Policy and Applications of the National Accounting Institute, led the team to conduct in-depth exchanges with nearly 100 large and medium-sized camp-reform pilot enterprises and conducted interviews with more than 3,000 listed companies and 6 000 non-listed companies conducted a questionnaire survey and data analysis, which summed up some common problems in the process of battalion increase. In order to help taxpayers to better enjoy the policy dividend increase by the VAT reform, we invited Prof. Li Xuhong to propose taxpayers’ optimization solutions for these issues.